Marvin Dinardo manages an auto dealership’s service department. Costs and expenses for a recent quarter for his department follows. List the controllable costs that would appear on a responsibility accounting report for the service department.

Costs and expenses

Cost of parts sold . . . . . . . . . . . . . . . . . . . $30,000

Building depreciation (allocated). . . . . . . . . 9,300

Manager’s salary. . . . . . . . . . . . . . . . . . . . . 12,000

Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,900

Utilities (allocated). . . . . . . . . . . . . . . . . . . . 4,400

Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16,000